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TMI Blog2018 (5) TMI 1719X X X X Extracts X X X X X X X X Extracts X X X X ..... M. Chaurasia, Advocates For Revenue : Shri V.K. Jiwani, Sr. D.R. ORDER This appeal by assessee has been directed against the order of the Ld. CIT(A)-VIII, New Delhi, dated 21st July, 2010, for the A.Y. 2001-2002, challenging the disallowance of ₹ 13,68,500/- out of job-work and cost of repairs incurred by assessee. Earlier, the appeal of assessee were dismissed for default which is restored by allowing the M.A. filed by the assessee. 2. Briefly, the facts of the case are that in this case scrutiny assessment under section 143(3) was made on 31st March, 2004 at an income of ₹ 99,53,380/-. The assessee filed appeal before Ld. CIT(A) who vide his order dated 24th March, 2006, deleted the addition of ₹ 67,79,8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... file of A.O. The assessee was directed to produce and furnish before A.O. all such necessary details, books, vouchers and other evidence in support of the claim. 3. The A.O. gave an opportunity to the assessee to prove genuineness of the making expenses of ₹ 7,98,500/- and ₹ 5,70,000/- on account of job work and cost of service and repairs. The A.O. noted that assessee however, failed to produce its books of account and petty cash book. The assessee however, filed copies of the bills in respect of the above expenses for which the A.O. found certain discrepancies. The A.O. accordingly made the addition of ₹ 13,68,500. 4. The assessee explained before the Ld. CIT(A) that assessee company is engaged in the business of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed orders. The Tribunal has restored the matter to the file of A.O. for fresh adjudication after verifying the details and examining the necessary details, books and vouchers. She has referred to PB- 6 which is reply filed before A.O. along with which assessee enclosed copy of the ledger account of job work and service and repair expenses, copies of vouchers, which were filed before ITAT for verification. PB-7 is another reply before A.O. with which assessee enclosed statement of job work charges and cost of service and repairs in excess of ₹ 1001/- and ₹ 2500/- including copies of vouchers which is supported by the details filed at pages 8 to 29 of the Paper Book. A.O. has wrongly mentioned in the assessment order that no petty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thorities below. 7. I have considered the rival submissions and perused the material on record. The assessee is engaged in the business of repair and services of the vehicles and has declared substantial sales. The assessee also recorded substantial expenses for earning the income out of the same. The assessee has also paid the amount for cost of service and repairs which includes amount in question being job work and cost and service on repairs. The nature of business of assessee clearly reveal that the above amount shall have to be incurred by assessee for the purpose of business of the assessee. In the first round of the proceedings, the Tribunal restored the matter to the file of A.O. for examining the details and evidence by giving ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of the Ld. CIT(A) does not exist in the eye of law because it was already set aside by the Tribunal. 8. Considering the explanation of assessee before the authorities below and replies filed, copies of which are filed in the paper book. I find that explanation of assessee has not been considered in proper perspective and matter could be readjudicated, however, how long, It is second round of appellate proceedings. Therefore, I am of the view that it being old case of A.Y. 2001-2002 and only small disallowance is under consideration, therefore, there is no need to disbelieve the explanation of assessee and material produced on record to show that proper documents were produced before Ld. CIT(A) for admission as additional evidences whi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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